This article provides an in-depth analysis of the case ITA No. 4794/DEL/2019, where the appellant, Partap Singh from Palwal, filed an appeal against the ITO, Ward-11(1), Faridabad, for the assessment year 2010-11. The appeal was filed on May 27, 2019, and the final tribunal order was pronounced on February 3, 2021.
Partap Singh, residing at H. No. DA–738, Kalyan Enclave, Palwal, Haryana, filed his return for the assessment year 2010-11. The case was selected for scrutiny, and the assessment was contested by the Income Tax Officer (ITO) of Ward-11(1), Faridabad.
The appellant, represented by Shri Kapil Agarwal, C.A., and the respondent represented by Shri Rajesh Kumar, Sr. DR, presented their arguments through video conferencing before the bench comprising Judicial Member Shri Bhavnish Saini and Accountant Member Shri Prashant Maharishi.
During the hearing, the Authorized Representative (AR) of Partap Singh submitted a letter dated January 28, 2021, indicating that the appellant had opted for settlement under the Direct Taxes Vivad Se Vishwas Scheme, 2020. The scheme allows taxpayers to settle their disputes by paying a specified percentage of the disputed tax, thereby resolving the pending litigation.
The appellant filed Form Nos. 1 and 2 under the scheme, and subsequently, Form No. 3 was issued as per Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020. This form serves as a certificate of settlement, confirming that the appellant has fulfilled the requirements under the scheme.
Considering the appellant’s decision to settle the dispute under the Vivad Se Vishwas Scheme, the tribunal dismissed the appeal as withdrawn. The bench acknowledged the submission of the necessary forms and the issuance of the settlement certificate.
The order was pronounced in the open court on February 3, 2021, with both members of the bench, Judicial Member Shri Bhavnish Saini and Accountant Member Shri Prashant Maharishi, concurring with the decision.
In conclusion, the case ITA No. 4794/DEL/2019 demonstrates the effectiveness of the Direct Taxes Vivad Se Vishwas Scheme, 2020, in resolving tax disputes efficiently. Partap Singh’s decision to opt for the scheme allowed for a swift settlement, thereby reducing the litigation burden on both the taxpayer and the tax authorities.
This case highlights the benefits of the Vivad Se Vishwas Scheme, providing taxpayers with an opportunity to settle disputes amicably and avoid prolonged litigation. It underscores the importance of such schemes in enhancing tax compliance and fostering a cooperative relationship between taxpayers and tax authorities.
The swift resolution in this case sets a precedent for other taxpayers considering similar settlements under the scheme, promoting a more efficient and collaborative approach to resolving tax disputes.
Partap Singh vs. ITO Ward-11(1), Faridabad: Settlement Under Vivad Se Vishwas Scheme
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